{"data":{"id":"us-ca/rtc-30212","jurisdiction":"us-ca","citation":"RTC § 30212","heading":"","body":"The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 4. Determinations [30181. - 30285.]","ARTICLE 2.5. Payment by Unlicensed Persons [30210. - 30215.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c5c378de3609c254c071f2d6758c2d1a948ff37199dea705b7b6647a09b3b2dd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30211","next":"us-ca/rtc-30213"},"notice":"GroundRules: Original legal text. Not legal advice."}